Catalog of Abilene Christian University, 1990-1991 Page: 48
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48 Business Administration
search methods, problems between partners and partnerships, corporate
operating rules, complete and partial corporate liquidations, earnings accumulations,
S corporations, trust and estate operations and taxation.
Course fee: $75. Prerequisite: ACCT 304 with a grade of C or better.
ACCT 405 Fundamentals of Auditing (3-0-3), fall, spring. Study of
auditing theory and procedures. Topics include but are not limited to
the auditor's report, structure of the profession, code of ethics, litigation,
engagement planning, evidence, internal control, audit programs, EDP,
statistical sampling, revenue cycle, expenditure cycle, financing cycle, special
engagements and problems. Course fee: $75. Prerequisite: ACCI
301 with a grade of C or better.
ACCT 407 Petroleum Accounting (3-0-3), on demand. Introduction to
the general principles of oil and gas accounting. Prerequisite: ACCT
301 with a grade of C or better.
ACCT 408 Contemporary Accounting Problems (3-0-3), on demand.
Review of current publications in the field of accounting. Prerequisite:
ACCT 301 with a grade of C or better.
ACCT 499 Guided Study (3-0-3),* on demand. An independent study to
allow a student to devote studies to a subject of interest not covered in
class. Prior arrangements must be made with a faculty member and the
department chairman before registering for this course. Course fee:
$75.
Business Law
BLAW 363 Legal Environment of Business (3-0-3), fall, spring. Study
of court system, sources of law, contracts, property, and regulation of
business. Prerequisites: Lower division core and junior standing.
BLAW 460 Business Law I (3-0-3), fall. Case studies of the legal environment
of business, contracts, sales, and secured transactions. Prerequisite:
senior standing.
BLAW 461 Business Law 11 (3-0-3), spring. Case studies of creditor's
rights, business organizations, property, and trade regulation. Prerequisite:
senior standing.
BLAW 464 Marketing Law (3-0-3), on demand. A survey of the following
areas of marketing law is provided: sales contracts, unfair competition,
debtor-creditor relations, consumer protection, and products
liability. Prerequisites: MKTG 340, BLAW 363 or 460.
BLAW 465 Labor Law (3-0-3), on demand. The history of the development
of trade unionism in the US, types of labor organizations, labor
legislation, and collective bargaining. The National Labor Relations Act,
its interpretation and application. Prerequisites: MGMT 330 and
BLAW 363 or 460.
BLAW 467 Real Estate Law (3-0-3), on demand. An introduction to the
basic processes of real estate law including land ownership, conveyancing,
mortgages, landlord-tenant relationships, and government regulation
of real estate. Prerequisites: FIN 314 and BLAW 363 or 460.
BLAW 469 Corporation Law (3-0-3), on demand. An introduction to
corporations including incorporation, corporate liabilities, and securities.
Prerequisite: BLAW 363 or 460.
Economics
ECON 260 Principles of Macro-Economics (3-0-3), fall, spring. Supply
and demand, the framework of the free enterprise system, national income
accounting, unemployment and inflation, fiscal policy and public
debt, monetary system and monetary policy, international trade,
economic growth. Course fee: $75. Prerequisite: sophomore standing.
ECON 261 Principles of Micro-Economics (3-0-3), fall, spring.
Economics of the firm and resource allocation, current economic
problems: monopolies, agriculture, inequality and poverty, unions, and
comparative economic systems. Course fee: $75. Prerequisite:
sophomore standing.
ECON 462 Macroeconomic Analysis (3-0-3), fall. Study of theoretical
determinates of national aggregate employment, income, consumption,
investment, and amount of money. Prerequisites: ECON 260, 261.ECON 463 Microeconomics (Price Theory) (3-0-3), spring. A study of
the theory of commodity pricing in the free enterprise economy.
Analysis of the price system in guiding and directing resources toward
more efficient allocation under various market conditions. Prerequisites:
ECON 260, 261.
Finance
FIN 310 Financial Management (3-0-3), fall, spring. Financial analysis,
capital budgeting, working capital management, sources and forms of
long-term financial structure, the cost of capital, and dividend policy.
Course fee: $75. Prerequisites: ACCT 201; ECON 260, 261; and ISQS
322 or concurrent enrollment.
FIN 311 Money and Banking (3-0-3), spring. Nature and operations of
our money and banking system, and the application of modern monetary
and banking theory to domestic and international problems. Prerequisites:
ECON 260, 261; and ACCT 201.
FIN 314 Principles of Real Estate (3-0-3), on demand. Introduction to
real estate, principles and practices; essential real estate law, practices incidental
to ownership, real estate brokerage; and property evaluation.
FIN 411 Principles of Investment (3-0-3), fall. Introduction to
securities markets; presentation of risk-return analysis; analysis of common
stocks and bonds, and introduction into portfolio analysis. Course
fee: $75. Prerequisite: FIN 310.
FIN 412 Financial Theory and Practice (3-0-3), fall. The acquisition
and use of financial resources are examined from the perspective of the
financial manager. Coverage includes both theoretical and practical
aspects of financial management. Course fee: $75. Prerequisite: FIN
310 with a grade of C or better.
FIN 413 Seminar in Finance (3-0-3), spring. The objective of this
course is to make application of finance principles. The student reads extensively
in several key areas of finance that are receiving attention in
current practice. The reading is aimed at understanding what each book
is about, understanding the important principles presented by each
author, and either modeling the concepts or applying the principles to an
actual situation. Course fee: $75. Prerequisite: FIN 412.
FIN 414 Bank Management (3-0-3), on demand. The organization of
the bank, sources of bank funds, allocation of bank funds, and supervision
and regulation of the commercial bank. Prerequisites: FIN 310,
311.
FIN 415 International Business Finance (3-0-3), on demand. A study
of the concept of the balance of payments and its use by the international
financial manager, different methods of financing international trade
including the methods, documents, and institutions used, and an examination
of capital investments and international financial markets. Prerequisite:
FIN 310.
FIN 499 Guided Study (3-0-3),* on demand. An independent study to
allow a student to devote studies to an area of Finance not covered in
class. Prior arrangements must be made with a faculty member before
registering for this course. Course fee: $75.
Information Systems and Quantitative Sciences
ISQS 120 Business Data Processing Concepts (3-2-3), fall, spring. An
introduction to spreadsheet, word processing and data base software
using microcomputers, together with the concepts and terminology of
business data processing. The role of the computer in the creation and
distribution of management information, along with the needs of a
manager for information are detailed. Course fee: $75.
ISQS 220 Business Problem Programming (3-2-3), fall, spring. Introduction
to the primary computer language used in business today,
COBOL. This course stresses the structure and design of computer
programs using COBOL. Structured programming techniques are introduced
using an on-line computer system. Course fee: $75. Prerequisite:
ISQS 120.
ISQS 225 Microcomputer Applications (3-0-3), on demand. Advanced
concepts for various software will be introduced-- word processing,
spreadsheets, data base; additional software systems will be introduced
as time permits. Course fee: $75. Prerequisite: ISQS 120.
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Abilene Christian University. Catalog of Abilene Christian University, 1990-1991, book, 1990; Abilene, Texas. (https://texashistory.unt.edu/ark:/67531/metapth46076/m1/50/: accessed April 19, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting Abilene Christian University Library.